Assessing the Influence of Different Interest Groups on International Tax Policy: Evidence from the BEPS Project
Year of publication: |
2021
|
---|---|
Authors: | Elschner, Christina ; Hardeck, Inga |
Published in: |
Contemporary Accounting Research. - Hoboken, USA : John Wiley & Sons, Inc., ISSN 1911-3846. - Vol. 39.2021, 1, p. 304-338
|
Publisher: |
Hoboken, USA : John Wiley & Sons, Inc. |
Subject: | aggressive tax planning | BEPS | comment letter | interest groups | tax lobbying | tax policy | planification fiscale agressive | lettre d'observations | groupes d'intérêt | lobbying fiscal | politique fiscale |
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